What do these permits involve in Rutherford County?

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Commercial Building Permit

As presented on the Rutherford County Building Codes Forms page, which links it under 'Fee Schedules' as the 'Commercial Permit Fee Schedule', the county's Schedule of Commercial Building Permit Fees sets the permit fee from the project's total valuation in eight brackets, from $24 for up to $500 of valuation to $18,327 plus $1 per additional $1,000 above $5,000,000, and a commercial plans review fee of $125 for minor work (additions under 10% of existing floor area, or shell-only) or 20% of the permit fee for all other projects. The sheet itself prints no adoption date. The county Building Code FAQ states that failure to obtain a permit before work starts results in 'a Double Permit Fee being assessed as adopted by the Rutherford County Board of Commissioners', and that a permit becomes invalid if work is not started within 180 days of issue. The codes resolution adopted by the Board of Commissioners on 14 May 2026 applies the 2024 International Building, Fire, Mechanical, Plumbing and related codes in unincorporated Rutherford County and, in its words, 'within those incorporated municipalities that have not otherwise adopted applicable building codes'. The Commercial Permits page says any business that plans to build or renovate needs building permits before construction and occupancy, and that new or altered exterior signs need prior approval and permits. A certificate of occupancy is required before the space is used. Contact Building Codes at 615-898-7734.

School Facilities Tax — New Commercial Floor Area

The county's School Facilities Tax page states that the Board of Commissioners adopted a resolution on 12 September 2024 under the County Powers Relief Act (T.C.A. § 67-4-2901 et seq.) and that, effective 1 October 2024, a School Facilities Tax is levied 'on all new commercial development at a rate of one dollar and fifty cents ($1.50) per square foot of floor area up to 150,000 square feet per structure'. The tax applies throughout the county, including inside Murfreesboro, Smyrna, La Vergne and Eagleville, whichever government issues the building permit. The county's Collection Policy (adopted by the Commission on 13 March 2025, per the same page) defines floor area as heated or air-conditioned gross floor area, requires the application and drawings to be filed with County Building Codes before a building permit is obtained, and lists exceptions including public buildings, places of worship, agricultural barns, replacement of buildings destroyed by fire or disaster, and buildings owned by 501(c)(3) non-profits. The page states that the liability is paid on completion of the building but before any certificate of occupancy is issued, at the rate in force when the permit was issued. Contact County Building Codes at 615-898-7734.

Site Plan Review, Commercial Land Disturbance and Board of Zoning Appeals

As published on the Rutherford County Planning & Engineering Fees Schedule page (fees effective July 1, 2023), a site plan costs a $750 base fee plus $0.10 per square foot of non-residential building area, land disturbance and grading for commercial site plans costs a $1,000 base fee plus $250 per acre, and a Board of Zoning Appeals variance or special exception costs $750 (an administrative appeal is $250). These apply to new business sites and changes of use in unincorporated Rutherford County under the County Zoning Resolution; each city runs its own planning and zoning. The county's Commercial Permits page states that a business license from the County Clerk's Office 'does not automatically approve your location for a business activity', so a location's zoning approval is a separate step. Contact Planning at 615-898-7730 or Engineering at 615-898-7732, 1 South Public Square, Room 200, Murfreesboro.

County Business License (Standard or Minimal Activity)

As published on the Rutherford County Clerk's Business Information page, any business in Rutherford County with gross income over $3,000 in a tax year needs a Rutherford County business license, and 'The fee for your first license is $15.00'. Businesses with gross income between $3,000 and $99,999 may take a minimal activity license, which the Clerk's page says costs $15 a year, is renewed and paid each year at the Clerk's Office, and carries no state business tax return; at $100,000 or more the standard license applies and renews automatically once the business tax returns are filed and paid to the Tennessee Department of Revenue. The Department of Revenue's June 2026 Business Tax Manual sets the same $15 standard and minimal activity license fee under T.C.A. § 67-4-723. The $15 is the county license only: the Clerk's page states that a business inside the city limits of Murfreesboro, Smyrna, La Vergne or Eagleville 'must also obtain a city business tax license from the respective city recorder's office'. The Clerk's page also says state law requires the current license to be displayed in the place of business. Veterinary practices: under T.C.A. § 67-4-708(3)(C)(xiv), as explained in the Revenue manual, services in the practice of veterinary medicine are exempt, but a veterinarian who sells grooming services, animal food, medicine, collars, leashes or other goods is liable for business tax on those sales and needs the license. Apply online at tncountyclerk.com or at the Clerk's offices (319 N. Maple St., Murfreesboro; Blackman; Smyrna); call (615) 898-7800.

Permit	Issuing agency	Fee	Renews	Last checked
Commercial Building Permit	Rutherford County Building Codes Department	Permit fee by total valuation: $1–$500 = $24; $501–$2,000 = $24 + $3 per additional $100; $2,001–$40,000 = $69 + $11 per additional $1,000; $40,001–$100,000 = $487 + $9 per additional $1,000; $100,001–$500,000 = $1,027 + $7 per additional $1,000; $500,001–$1,000,000 = $3,827 + $5 per additional $1,000; $1,000,001–$5,000,000 = $6,327 + $3 per additional $1,000; over $5,000,000 = $18,327 + $1 per additional $1,000. Commercial plans review: $125 (minor: additions under 10% of existing floor area, or shell-only); all others 20% of the permit fee.	void if work is not started within 180 days of issue	2026-10-08
School Facilities Tax — New Commercial Floor Areaonly if it applies to you	Rutherford County Building Codes Department	$1.50 per square foot of new commercial floor area, on up to 150,000 square feet per structure	one-time, per new building or addition	2026-10-08
Site Plan Review, Commercial Land Disturbance and Board of Zoning Appealsonly if it applies to you	Rutherford County Planning & Engineering Department	Site plan: $750 base fee + $0.10 per square foot of non-residential building area. Commercial land disturbance/grading: $1,000 base fee + $250 per acre for site plans. Board of Zoning Appeals variance or special exception: $750.	one-time, per application	2026-10-08
County Business License (Standard or Minimal Activity)only if it applies to you	Rutherford County Clerk, Business Tax Department	$15 county license per location (county-only; a city license inside Murfreesboro, Smyrna, La Vergne or Eagleville is a separate fee paid to the city)	standard license: one year, renewed at no cost when the state business tax return is filed and paid; minimal activity license: re-apply and pay $15 every year	2026-10-08

Business licenses and permits in Rutherford County, Tennessee

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Permits that apply to every type of business in Rutherford County